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Professional Practice Structures video


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Member Price: $61.88
Non Member Price: $75.62

Publication date: 18 Mar 15 | Source: NATIONAL DIVISION, THE TAX INSTITUTE

Abstract:
This video is a filmed session from the 30th National Tax Convention, powerpoint slides are incorporated with the presentation.

This video draws a line in the sand. It considers the optimal structures and taxation strategies for professional practices today.

This session explored:

  • current regulations impacting legal, accounting, medical and other professional practice structures
  • effective trust structures in light of TA 2013/3 and Kelly v FCT [2013] FCAFC 88
  • “no goodwill” incorporated practices and TD 2011/26
  • tax considerations regarding remuneration of principals – commercial salary via dividends/distributions and payroll tax
  • interplay with PSI rules and Part IVA in light of the ATO guidelines regarding professional firms.

Purchase individual materials from this session:

2015 National Convention Video Bundle
Author(s):  Ash CHOTAI

Author profile:

Ash CHOTAI
Ash is a Partner at Chotais Chartered Accountants and has in excess of fifteen years experience in the provision of tax and business advice to small and medium enterprises and high net wealth persons. His areas of interest include CGT, GST and business and asset structuring. Ash holds a Masters degree in Commerce and is the Chair of the Queensland State Council of the Taxation Institute of Australia.
Current at 17 November 2008
Click here to expand/collapse more articles by Ash CHOTAI.
 
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